As Reported by the House Finance and Appropriations Committee

130th General Assembly
Regular Session
2013-2014
Am. H. B. No. 336


Representatives O'Brien, Hall 

Cosponsors: Representatives Stautberg, Celebrezze, Ashford, Baker, Barborak, Barnes, Beck, Bishoff, Blair, Boose, Boyd, Brown, Buchy, Burkley, Butler, Cera, Clyde, Conditt, Curtin, Damschroder, Derickson, DeVitis, Dovilla, Duffey, Fedor, Gerberry, Green, Grossman, Hackett, Hagan, C., Hagan, R., Henne, Hill, Hottinger, Johnson, Landis, Letson, Lundy, Maag, Mallory, McClain, Patmon, Patterson, Pelanda, Phillips, Ramos, Redfern, Retherford, Roegner, Rogers, Romanchuk, Ruhl, Schuring, Sheehy, Slaby, Slesnick, Smith, Stinziano, Thompson, Williams, Winburn, Amstutz, Hayes, Antonio 

A BILL
To amend sections 5735.01, 5735.012, 5739.025, 1
5747.98, and 5751.98 and to enact sections 2
122.079, 5735.015, 5735.016, 5747.78, and 5751.55 3
of the Revised Code to create the Gaseous Fuel 4
Vehicle Conversion Program, to allow a credit 5
against the income or commercial activity tax for 6
the purchase or conversion of an alternative fuel 7
vehicle, to reduce the amount of sales tax due on 8
the purchase or lease of a qualifying electric 9
vehicle by up to $500, to apply the motor fuel tax 10
to the distribution or sale of compressed natural 11
gas, to authorize a temporary, partial motor fuel 12
tax exemption for sales of compressed natural gas 13
used as motor fuel, and to make an appropriation.14


BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

       Section 1.  That sections 5735.01, 5735.012, 5739.025, 15
5747.98, and 5751.98 be amended and sections 122.079, 5735.015, 16
5735.016, 5747.78, and 5751.55 of the Revised Code be enacted to 17
read as follows:18

       Sec. 122.079.  (A) As used in this section:19

       (1) "Compressed natural gas" means a clear, odorless, and 20
noncorrosive natural gas that is compressed to a pressure of at 21
least three thousand eight hundred pounds per square inch but less 22
than four thousand five hundred pounds per square inch.23

       (2) "Gaseous fuel" means compressed natural gas, liquefied 24
natural gas, or liquid petroleum gas.25

       (3) "Incremental cost" means the excess cost associated with 26
the purchase of a vehicle originally equipped by the manufacturer 27
to operate on gaseous fuel as compared to the purchase of an 28
equivalent vehicle that operates on gasoline or diesel fuel.29

       (4) "Liquefied natural gas" means natural gas that is cooled 30
to negative two hundred sixty degrees fahrenheit and is in a 31
liquefied state.32

       (5) "Liquid petroleum gas" means a material with a vapor 33
pressure not exceeding that of commercial propane which is 34
composed predominately of the following hydrocarbons or mixtures: 35
propane, propylene, butane (normal butane or isobutane), and 36
butylene.37

       (6) "Nonprofit corporation" has the same meaning as in 38
section 1702.01 of the Revised Code.39

       (7) "Public transportation system" means a county transit 40
system operated in accordance with sections 306.01 to 306.13 of 41
the Revised Code, a regional transit authority operated in 42
accordance with sections 306.30 to 306.71 of the Revised Code, or 43
a regional transit commission operated in accordance with sections 44
306.80 to 306.90 of the Revised Code.45

       (8) "School district" means a "city school district" as 46
defined in section 3311.02 of the Revised Code, a "local school 47
district" as defined in section 3311.03 of the Revised Code, an 48
"exempted village school district" as defined in section 3311.04 49
of the Revised Code, or a "joint vocational school district" as 50
defined in section 3311.18 of the Revised Code.51

       (B) For the purpose of promoting the conversion of public 52
fleets to operate on cleaner fuels, the director of environmental 53
protection shall administer a gaseous fuel vehicle conversion 54
program under which the director may make grants to a state 55
agency, a political subdivision of the state, a school district, a 56
public transportation system, or a nonprofit corporation for the 57
conversion of a vehicle to operate on gaseous fuel or for the 58
incremental cost associated with the purchase of a vehicle 59
originally equipped by the manufacturer to operate on gaseous 60
fuel.61

       (C) The director shall adopt rules in accordance with Chapter 62
119. of the Revised Code that are necessary for the administration 63
of the gaseous fuel vehicle conversion program. The rules shall 64
establish all of the following:65

       (1) An application form and procedures governing the process 66
for applying to receive a grant under the program;67

       (2) Grant eligibility requirements;68

       (3) A maximum grant amount of five hundred thousand dollars 69
per eligible entity;70

       (4) Any other procedures, criteria, or grant terms that the 71
director determines necessary to administer the program.72

       (D) There is hereby created in the state treasury the gaseous 73
fuel vehicle conversion fund, which shall consist of money 74
transferred to the fund by the general assembly. The money in the 75
fund shall be used solely to make grants under the gaseous fuel 76
vehicle conversion program. Any interest earned from money in the 77
fund shall be used to administer the gaseous fuel vehicle 78
conversion program.79

       Sec. 5735.01.  As used in this chapter:80

       (A) "Motor vehicles" includes all vehicles, vessels, 81
watercraft, engines, machines, or mechanical contrivances which 82
are powered by internal combustion engines or motors.83

       (B) "Motor fuel" means compressed natural gas and any liquid 84
motor fuel, including, but not limited to, gasoline, diesel fuel, 85
K-1 kerosene, or any other liquid motor fuel, including, but not 86
limited to, liquid petroleum gas, or liquid natural gas, but 87
excluding substances prepackaged and sold in containers of five 88
gallons or less.89

       (C) "K-1 Kerosenekerosene" means fuel that conforms to the 90
chemical and physical standards for kerosene no. 1-K as set forth 91
in the americanAmerican society for testing and materials (ASTM) 92
designated D-3699 "standard for specification for kerosene," as 93
that standard may be modified from time to time. For purposes of 94
inspection and testing, laboratory analysis shall be conducted 95
using methods recognized by the ASTM designation D-3699.96

       (D) "Diesel fuel" means any liquid fuel capable of use in 97
discrete form or as a blend component in the operation of engines 98
of the diesel type, including transmix when mixed with diesel 99
fuel.100

       (E) "Gasoline" means any of the following:101

       (1) All products, commonly or commercially known or sold as 102
gasoline;103

       (2) Any blend stocks or additives, including alcohol, that 104
are sold for blending with gasoline, other than products typically 105
sold in containers of five gallons or less;106

       (3) Transmix when mixed with gasoline, unless certified, as 107
required by the tax commissioner, for withdrawal from terminals 108
for reprocessing at refineries;109

       (4) Alcohol that is offered for sale or sold for use as, or 110
commonly and commercially used as, a fuel for internal combustion 111
engines.112

       Gasoline does not include diesel fuel, commercial or 113
industrial napthas or solvents manufactured, imported, received, 114
stored, distributed, sold, or used exclusively for purposes other 115
than as a motor fuel for a motor vehicle or vessel. The blending 116
of any of the products listed in the preceding sentence, 117
regardless of name or characteristics, is conclusively presumed to 118
have been done to produce gasoline, unless the product obtained by 119
the blending is entirely incapable for use as fuel to operate a 120
motor vehicle. An additive, blend stock, or alcohol is presumed to 121
be sold for blending unless a certification is obtained as 122
required by the tax commissioner.123

       (F) "Public highways" means lands and lots over which the 124
public, either as user or owner, generally has a right to pass, 125
even though the same are closed temporarily by the authorities for 126
the purpose of construction, reconstruction, maintenance, or 127
repair.128

       (G) "Waters within the boundaries of this state" means all 129
streams, lakes, ponds, marshes, water courses, and all other 130
bodies of surface water, natural or artificial, which are situated 131
wholly or partially within this state or within its jurisdiction, 132
except private impounded bodies of water.133

       (H) "Person" includes individuals, partnerships, firms, 134
associations, corporations, receivers, trustees in bankruptcy, 135
estates, joint-stock companies, joint ventures, the state and its 136
political subdivisions, and any combination of persons of any 137
form.138

       (I)(1) "Motor fuel dealer" means any person who satisfies any 139
of the following:140

       (a) The person imports from another state or foreign country 141
or acquires motor fuel by any means into a terminal in this state;142

       (b) The person imports motor fuel from another state or 143
foreign country in bulk lot vehicles for subsequent sale and 144
distribution in this state from bulk lot vehicles;145

       (c) The person refines motor fuel in this state;146

       (d) The person acquires motor fuel from a motor fuel dealer 147
for subsequent sale and distribution by that person in this state 148
from bulk lot vehicles;149

       (e) The person possesses an unrevoked permissive motor fuel 150
dealer's license.151

       (2) Any person who obtains dyed diesel fuel for use other 152
than the operation of motor vehicles upon the public highways or 153
upon waters within the boundaries of this state, but later uses 154
that motor fuel for the operation of motor vehicles upon the 155
public highways or upon waters within the boundaries of this 156
state, is deemed a motor fuel dealer as regards any unpaid motor 157
fuel taxes levied on the motor fuel so used.158

       (J) As used in sections 5735.05, 5735.25, 5735.29, and 159
5735.30 of the Revised Code only:160

       (1) With respect to gasoline, "received" or "receipt" shall 161
be construed as follows:162

       (a) Gasoline produced at a refinery in this state or 163
delivered to a terminal in this state is deemed received when it 164
is disbursed through a loading rack at that refinery or terminal;165

       (b) Except as provided in division (J)(1)(a) of this section, 166
gasoline imported into this state or purchased or otherwise 167
acquired in this state by any person is deemed received within 168
this state by that person when the gasoline is withdrawn from the 169
container in which it was transported;170

       (c) Gasoline delivered or disbursed by any means from a 171
terminal directly to another terminal is not deemed received.172

       (2) With respect to motor fuel other than gasoline, 173
"received" or "receipt" means distributed or sold for use or used 174
to generate power for the operation of motor vehicles upon the 175
public highways or upon waters within the boundaries of this 176
state. All diesel fuel that is not dyed diesel fuel, regardless of 177
its use, shall be considered as used to generate power for the 178
operation of motor vehicles upon the public highways or upon 179
waters within the boundaries of this state when the fuel is sold 180
or distributed to a person other than a licensed motor fuel dealer 181
or to a person licensed under section 5735.026 of the Revised 182
Code.183

       (K) Motor fuel used for the operation of licensed motor 184
vehicles employed in the maintenance, construction, or repair of 185
public highways is deemed to be used for the operation of motor 186
vehicles upon the public highways.187

       (L) "Licensed motor fuel dealer" means any dealer possessing 188
an unrevoked motor fuel dealer's license issued by the tax 189
commissioner as provided in section 5735.02 of the Revised Code.190

       (M) "Licensed retail dealer" means any retail dealer 191
possessing an unrevoked retail dealer's license issued by the tax 192
commissioner as provided in section 5735.022 of the Revised Code.193

       (N) "Cents per gallon rate" means the amount computed by the 194
tax commissioner under section 5735.011 of the Revised Code that 195
is used to determine that portion of the tax levied by section 196
5735.05 of the Revised Code that is computed in the manner 197
prescribed by division (B)(2) of section 5735.06 of the Revised 198
Code and that is applicable for the period that begins on the 199
first day of July following the date on which the commissioner 200
makes the computation.201

       (O) "Retail dealer" means any person that sells or 202
distributes motor fuel at a retail service station located in this 203
state.204

       (P) "Retail service station" means a location from which 205
motor fuel is sold to the general public and is dispensed or 206
pumped directly into motor vehicle fuel tanks for consumption.207

       (Q) "Transit bus" means a motor vehicle that is operated for 208
public transit or paratransit service on a regular and continuing 209
basis within the state by or for a county, a municipal 210
corporation, a county transit board pursuant to sections 306.01 to 211
306.13 of the Revised Code, a regional transit authority pursuant 212
to sections 306.30 to 306.54 of the Revised Code, or a regional 213
transit commission pursuant to sections 306.80 to 306.90 of the 214
Revised Code. Public transit or paratransit service may include 215
fixed route, demand-responsive, or subscription bus service 216
transportation, but does not include shared-ride taxi service, 217
carpools, vanpools, jitney service, school bus transportation, or 218
charter or sightseeing services.219

       (R) "Export" means motor fuel delivered outside this state. 220
Motor fuel delivered outside this state by or for the seller 221
constitutes an export by the seller. Motor fuel delivered outside 222
this state by or for the purchaser constitutes an export by the 223
purchaser.224

       (S) "Import" means motor fuel delivered into this state from 225
outside this state. Motor fuel delivered into this state from 226
outside this state by or for the seller constitutes an import by 227
the seller. Motor fuel delivered into this state from outside this 228
state by or for the purchaser constitutes an import by the 229
purchaser.230

       (T) "Terminal" means a motor fuel storage or distribution 231
facility that is supplied by pipeline or marine vessel.232

       (U) "Consumer" means a buyer of motor fuel for purposes other 233
than resale in any form.234

       (V) "Bulk lot vehicle" means railroad tank cars, transport 235
tank trucks and tank wagons with a capacity of at least 1,400 236
gallons.237

       (W) "Licensed permissive motor fuel dealer" means any person 238
possessing an unrevoked permissive motor fuel dealer's license 239
issued by the tax commissioner under section 5735.021 of the 240
Revised Code.241

       (X) "Licensed terminal operator" means any person possessing 242
an unrevoked terminal operator's license issued by the tax 243
commissioner under section 5735.026 of the Revised Code.244

       (Y) "Licensed exporter" means any person possessing an 245
unrevoked exporter's license issued by the tax commissioner under 246
section 5735.026 of the Revised Code.247

       (Z) "Dyed diesel fuel" means any diesel fuel dyed pursuant to 248
regulations issued by the internal revenue service or a rule 249
promulgated by the tax commissioner.250

       (AA) "Gross gallons" means U.S. gallons without temperature 251
or barometric adjustments.252

       (BB) "Net gallons" means U.S. gallons with a temperature 253
adjustment to sixty degrees fahrenheit.254

       Sec. 5735.012.  Amounts of liquid motor fuel reported under 255
this chapter shall be measured in gross gallons, except that 256
amounts reported for terminal to terminal transactions shall be 257
measured in net gallons and amounts reported for terminal to Ohio 258
licensed dealer transactions shall be measured in both net gallons 259
and gross gallons. Amounts of compressed natural gas shall be 260
measured in gallon equivalents as described in section 5735.015 of 261
the Revised Code.262

       Sec. 5735.015.  For the purposes of this chapter, the 263
following amount of compressed natural gas shall be the equivalent 264
of one gallon of motor fuel:265

       (A) For compressed natural gas that is received through a 266
dispenser capable of providing a measurement in pounds, five and 267
sixty-six one-hundredths pounds of compressed natural gas;268

       (B) For compressed natural gas that is not received as 269
provided in division (A) of this section, one hundred twenty-six 270
and sixty-seven one-hundredths cubic feet of compressed natural 271
gas, or the amount of compressed natural gas that has a lower 272
heating value of one hundred fourteen thousand one hundred British 273
thermal units.274

       Sec. 5735.016. (A) Notwithstanding any other provision of 275
this chapter, the total combined rate of tax imposed under this 276
chapter upon the receipt of compressed natural gas received on or 277
after the first day of the first month after the effective date of 278
the enactment of this section and before the first day of the 279
sixty-first month after that effective date shall be the 280
following:281

       (1) For compressed natural gas received on or after the first 282
day of the first month after that effective date and before the 283
first day of the thirty-seventh month after that effective date, 284
seven cents per gallon;285

       (2) For compressed natural gas received on or after the first 286
day of the thirty-seventh month after that effective date and 287
before the first day of the sixty-first month after that effective 288
date, fourteen cents per gallon.289

       (B) All receipts from taxes imposed at the rates described in 290
division (A) of this section shall be distributed as follows:291

       (1) Seventeen twenty-eighths shall be distributed in the same 292
manner as required for receipts from the tax levied by section 293
5735.05 of the Revised Code.294

       (2) Eight twenty-eighths shall be distributed in the same 295
manner as required for receipts from the tax levied by section 296
5735.29 of the Revised Code.297

       (3) Two twenty-eighths shall be distributed in the same 298
manner as required for receipts from the tax levied by section 299
5735.25 of the Revised Code.300

       (4) One twenty-eighth shall be distributed in the same manner 301
as required for receipts from the tax levied by section 5735.30 of 302
the Revised Code.303

       Sec. 5739.025.  As used in this section, "local tax" means a 304
tax imposed pursuant to section 5739.021, 5739.023, 5739.026, 305
5741.021, 5741.022, or 5741.023 of the Revised Code.306

       (A) The taxes levied by sections 5739.02 and 5741.02 of the 307
Revised Code shall be collected as follows:308

       (1) On and after July 1, 2003, and on or before June 30, 309
2005, in accordance with the following schedule:310

If the price The amount of 311
is at least But not more than the tax is 312
$ .01 $ .15 No tax 313
  .16   .16   1¢ 314
  .17   .33   2¢ 315
  .34   .50   3¢ 316
  .51   .66   4¢ 317
  .67   .83   5¢ 318
  .84  1.00   6¢ 319

       If the price exceeds one dollar, the tax is six cents on each 320
one dollar. If the price exceeds one dollar or a multiple thereof 321
by not more than seventeen cents, the amount of tax is six cents 322
for each one dollar plus one cent. If the price exceeds one dollar 323
or a multiple thereof by more than seventeen cents, the amount of 324
tax is six cents for each one dollar plus the amount of tax for 325
prices eighteen cents through ninety-nine cents in accordance with 326
the schedule above.327

       (2) On and after July 1, 2005, and on and before December 31, 328
2005, in accordance with the following schedule:329

If the price But not The amount 330
is at least more than of the tax is 331

$ .01 $ .15 No tax 332
.16 .18 1¢ 333
.19 .36 2¢ 334
.37 .54 3¢ 335
.55 .72 4¢ 336
.73 .90 5¢ 337
.91 1.09 6¢ 338
1.10 1.27 7¢ 339
1.28 1.46 8¢ 340
1.47 1.64 9¢ 341
1.65 1.82 10¢ 342
1.83 2.00 11¢ 343

       If the price exceeds two dollars, the tax is eleven cents on 344
each two dollars. If the price exceeds two dollars or a multiple 345
thereof by not more than eighteen cents, the amount of tax is 346
eleven cents for each two dollars plus one cent. If the price 347
exceeds two dollars or a multiple thereof by more than eighteen 348
cents, the amount of tax is eleven cents for each two dollars plus 349
the amount of tax for prices nineteen cents through one dollar and 350
ninety-nine cents in accordance with the schedule above.351

       (B) On and after July 1, 2003, and on and before June 30, 352
2005, the combined taxes levied by sections 5739.02 and 5741.02 353
and pursuant to sections 5739.021, 5739.023, 5739.026, 5741.021, 354
5741.022, and 5741.023 of the Revised Code shall be collected in 355
accordance with the following schedules:356

       (1) When the combined rate of state and local tax is six and 357
one-fourth per cent:358

If the price The amount of 359
is at least But not more than the tax is 360
$ .01 $ .15 No tax 361
  .16   .16   1¢ 362
  .17   .32   2¢ 363
  .33   .48   3¢ 364
  .49   .64   4¢ 365
  .65   .80   5¢ 366
  .81   .96   6¢ 367
  .97  1.12   7¢ 368
 1.13  1.28   8¢ 369
 1.29  1.44   9¢ 370
 1.45  1.60  10¢ 371
 1.61  1.76  11¢ 372
 1.77  1.92  12¢ 373
 1.93  2.08  13¢ 374
 2.09  2.24  14¢ 375
 2.25  2.40  15¢ 376
 2.41  2.56  16¢ 377
 2.57  2.72  17¢ 378
 2.73  2.88  18¢ 379
 2.89  3.04  19¢ 380
 3.05  3.20  20¢ 381
 3.21  3.36  21¢ 382
 3.37  3.52  22¢ 383
 3.53  3.68  23¢ 384
 3.69  3.84  24¢ 385
 3.85  4.00  25¢ 386

       If the price exceeds four dollars, the tax is twenty-five 387
cents on each four dollars. If the price exceeds four dollars or a 388
multiple thereof by not more than sixteen cents, the amount of tax 389
is twenty-five cents for each four dollars plus one cent. If the 390
price exceeds four dollars or a multiple thereof by more than 391
sixteen cents, the amount of tax is twenty-five cents for each 392
four dollars plus the amount of tax for prices seventeen cents 393
through three dollars and ninety-nine cents in accordance with the 394
schedule above.395

       (2) When the combined rate of state and local tax is six and 396
one-half per cent:397

If the price The amount of 398
is at least But not more than the tax is 399
$ .01 $ .15 No tax 400
  .16   .30   2¢ 401
  .31   .46   3¢ 402
  .47   .61   4¢ 403
  .62   .76   5¢ 404
  .77   .92   6¢ 405
  .93  1.07   7¢ 406
 1.08  1.23   8¢ 407
 1.24  1.38   9¢ 408
 1.39  1.53  10¢ 409
 1.54  1.69  11¢ 410
 1.70  1.84  12¢ 411
 1.85  2.00  13¢ 412

       If the price exceeds two dollars, the tax is thirteen cents 413
on each two dollars. If the price exceeds two dollars or a 414
multiple thereof by not more than fifteen cents, the amount of tax 415
is thirteen cents for each two dollars plus one cent. If the price 416
exceeds two dollars or a multiple thereof by more than fifteen 417
cents, the amount of tax is thirteen cents for each two dollars 418
plus the amount of tax for prices sixteen cents through one dollar 419
and ninety-nine cents in accordance with the schedule above.420

       (3) When the combined rate of state and local tax is six and 421
three-fourths per cent:422

If the price The amount of 423
is at least But not more than the tax is 424
$ .01 $ .15 No tax 425
  .16   .29   2¢ 426
  .30   .44   3¢ 427
  .45   .59   4¢ 428
  .60   .74   5¢ 429
  .75   .88   6¢ 430
  .89  1.03   7¢ 431
 1.04  1.18   8¢ 432
 1.19  1.33   9¢ 433
 1.34  1.48  10¢ 434
 1.49  1.62  11¢ 435
 1.63  1.77  12¢ 436
 1.78  1.92  13¢ 437
 1.93  2.07  14¢ 438
 2.08  2.22  15¢ 439
 2.23  2.37  16¢ 440
 2.38  2.51  17¢ 441
 2.52  2.66  18¢ 442
 2.67  2.81  19¢ 443
 2.82  2.96  20¢ 444
 2.97  3.11  21¢ 445
 3.12  3.25  22¢ 446
 3.26  3.40  23¢ 447
 3.41  3.55  24¢ 448
 3.56  3.70  25¢ 449
 3.71  3.85  26¢ 450
 3.86  4.00  27¢ 451

       If the price exceeds four dollars, the tax is twenty-seven 452
cents on each four dollars. If the price exceeds four dollars or a 453
multiple thereof by not more than fourteen cents, the amount of 454
tax is twenty-seven cents for each four dollars plus one cent. If 455
the price exceeds four dollars or a multiple thereof by more than 456
fourteen but by not more than twenty-nine cents, the amount of tax 457
is twenty-seven cents for each four dollars plus two cents. If the 458
price exceeds four dollars or a multiple thereof by more than 459
twenty-nine cents the amount of tax is twenty-seven cents for each 460
four dollars plus the amount of tax for prices thirty cents 461
through three dollars and ninety-nine cents in accordance with the 462
schedule above.463

        (4) When the combined rate of state and local tax is seven 464
per cent:465

If the price The amount of 466
is at least But not more than the tax is 467
$ .01 $ .15 No tax 468
  .16   .28   2¢ 469
  .29   .42   3¢ 470
  .43   .57   4¢ 471
  .58   .71   5¢ 472
  .72   .85   6¢ 473
  .86  1.00   7¢ 474

       If the price exceeds one dollar, the tax is seven cents on 475
each one dollar. If the price exceeds one dollar or a multiple 476
thereof by not more than fifteen cents, the amount of tax is seven 477
cents for each one dollar plus one cent. If the price exceeds one 478
dollar or a multiple thereof by more than fifteen cents, the 479
amount of tax is seven cents for each one dollar plus the amount 480
of tax for prices sixteen cents through ninety-nine cents in 481
accordance with the schedule above.482

       (5) When the combined rate of state and local tax is seven 483
and one-fourth per cent:484

If the price The amount of 485
is at least But not more than the tax is 486
$ .01 $ .15 No tax 487
  .16   .27   2¢ 488
  .28   .41   3¢ 489
  .42   .55   4¢ 490
  .56   .68   5¢ 491
  .69   .82   6¢ 492
  .83   .96   7¢ 493
  .97  1.10   8¢ 494
 1.11  1.24   9¢ 495
 1.25  1.37  10¢ 496
 1.38  1.51  11¢ 497
 1.52  1.65  12¢ 498
 1.66  1.79  13¢ 499
 1.80  1.93  14¢ 500
 1.94  2.06  15¢ 501
 2.07  2.20  16¢ 502
 2.21  2.34  17¢ 503
 2.35  2.48  18¢ 504
 2.49  2.62  19¢ 505
 2.63  2.75  20¢ 506
 2.76  2.89  21¢ 507
 2.90  3.03  22¢ 508
 3.04  3.17  23¢ 509
 3.18  3.31  24¢ 510
 3.32  3.44  25¢ 511
 3.45  3.58  26¢ 512
 3.59  3.72  27¢ 513
 3.73  3.86  28¢ 514
 3.87  4.00  29¢ 515

       If the price exceeds four dollars, the tax is twenty-nine 516
cents on each four dollars. If the price exceeds four dollars or a 517
multiple thereof by not more than thirteen cents, the amount of 518
tax is twenty-nine cents for each four dollars plus one cent. If 519
the price exceeds four dollars or a multiple thereof by more than 520
thirteen cents but by not more than twenty-seven cents, the amount 521
of tax is twenty-nine cents for each four dollars plus two cents. 522
If the price exceeds four dollars or a multiple thereof by more 523
than twenty-seven cents, the amount of tax is twenty-nine cents 524
for each four dollars plus the amount of tax for prices 525
twenty-eight cents through three dollars and ninety-nine cents in 526
accordance with the schedule above.527

       (6) When the combined rate of state and local tax is seven 528
and one-half per cent:529

If the price The amount of 530
is at least But not more than the tax is 531
$ .01 $ .15 No tax 532
  .16   .26   2¢ 533
  .27   .40   3¢ 534
  .41   .53   4¢ 535
  .54   .65   5¢ 536
  .66   .80   6¢ 537
  .81   .93   7¢ 538
  .94  1.06   8¢ 539
 1.07  1.20   9¢ 540
 1.21  1.33  10¢ 541
 1.34  1.46  11¢ 542
 1.47  1.60  12¢ 543
 1.61  1.73  13¢ 544
 1.74  1.86  14¢ 545
 1.87  2.00  15¢ 546

       If the price exceeds two dollars, the tax is fifteen cents on 547
each two dollars. If the price exceeds two dollars or a multiple 548
thereof by not more than fifteen cents, the amount of tax is 549
fifteen cents for each two dollars plus one cent. If the price 550
exceeds two dollars or a multiple thereof by more than fifteen 551
cents, the amount of tax is fifteen cents for each two dollars 552
plus the amount of tax for prices sixteen cents through one dollar 553
and ninety-nine cents in accordance with the schedule above.554

       (7) When the combined rate of state and local tax is seven 555
and three-fourths per cent:556

If the price The amount of 557
is at least But not more than the tax is 558
$ .01 $ .15 No tax 559
  .16   .25   2¢ 560
  .26   .38   3¢ 561
  .39   .51   4¢ 562
  .52   .64   5¢ 563
  .65   .77   6¢ 564
  .78   .90   7¢ 565
  .91  1.03   8¢ 566
 1.04  1.16   9¢ 567
 1.17  1.29  10¢ 568
 1.30  1.41  11¢ 569
 1.42  1.54  12¢ 570
 1.55  1.67  13¢ 571
 1.68  1.80  14¢ 572
 1.81  1.93  15¢ 573
 1.94  2.06  16¢ 574
 2.07  2.19  17¢ 575
 2.20  2.32  18¢ 576
 2.33  2.45  19¢ 577
 2.46  2.58  20¢ 578
 2.59  2.70  21¢ 579
 2.71  2.83  22¢ 580
 2.84  2.96  23¢ 581
 2.97  3.09  24¢ 582
 3.10  3.22  25¢ 583
 3.23  3.35  26¢ 584
 3.36  3.48  27¢ 585
 3.49  3.61  28¢ 586
 3.62  3.74  29¢ 587
 3.75  3.87  30¢ 588
 3.88  4.00  31¢ 589

       If the price exceeds four dollars, the tax is thirty-one 590
cents on each four dollars. If the price exceeds four dollars or a 591
multiple thereof by not more than twelve cents, the amount of tax 592
is thirty-one cents for each four dollars plus one cent. If the 593
price exceeds four dollars or a multiple thereof by more than 594
twelve cents but by not more than twenty-five cents, the amount of 595
tax is thirty-one cents for each four dollars plus two cents. If 596
the price exceeds four dollars or a multiple thereof by more than 597
twenty-five cents, the amount of tax is thirty-one cents for each 598
four dollars plus the amount of tax for prices twenty-six cents 599
through three dollars and ninety-nine cents in accordance with the 600
schedule above.601

        (8) When the combined rate of state and local tax is eight 602
per cent:603

If the price The amount of 604
is at least But not more than the tax is 605
$ .01 $ .15 No tax 606
  .16   .25   2¢ 607
  .26   .37   3¢ 608
  .38   .50   4¢ 609
  .51   .62   5¢ 610
  .63   .75   6¢ 611
  .76   .87   7¢ 612
  .88  1.00   8¢ 613

       If the price exceeds one dollar, the tax is eight cents on 614
each one dollar. If the price exceeds one dollar or a multiple 615
thereof by not more than twelve cents, the amount of tax is eight 616
cents for each one dollar plus one cent. If the price exceeds one 617
dollar or a multiple thereof by more than twelve cents but not 618
more than twenty-five cents, the amount of tax is eight cents for 619
each one dollar plus two cents. If the price exceeds one dollar or 620
a multiple thereof by more than twenty-five cents, the amount of 621
tax is eight cents for each one dollar plus the amount of tax for 622
prices twenty-six cents through ninety-nine cents in accordance 623
with the schedule above.624

       (9) When the combined rate of state and local tax is eight 625
and one-fourth per cent:626

If the price The amount of 627
is at least But not more than the tax is 628
$ .01 $ .15 No tax 629
  .16   .24   2¢ 630
  .25   .36   3¢ 631
  .37   .48   4¢ 632
  .49   .60   5¢ 633
  .61   .72   6¢ 634
  .73   .84   7¢ 635
  .85   .96   8¢ 636
  .97  1.09   9¢ 637
 1.10  1.21  10¢ 638
 1.22  1.33  11¢ 639
 1.34  1.45  12¢ 640
 1.46  1.57  13¢ 641
 1.58  1.69  14¢ 642
 1.70  1.81  15¢ 643
 1.82  1.93  16¢ 644
 1.94  2.06  17¢ 645
 2.07  2.18  18¢ 646
 2.19  2.30  19¢ 647
 2.31  2.42  20¢ 648
 2.43  2.54  21¢ 649
 2.55  2.66  22¢ 650
 2.67  2.78  23¢ 651
 2.79  2.90  24¢ 652
 2.91  3.03  25¢ 653
 3.04  3.15  26¢ 654
 3.16  3.27  27¢ 655
 3.28  3.39  28¢ 656
 3.40  3.51  29¢ 657
 3.52  3.63  30¢ 658
 3.64  3.75  31¢ 659
 3.76  3.87  32¢ 660
 3.88  4.00  33¢ 661

       If the price exceeds four dollars, the tax is thirty-three 662
cents on each four dollars. If the price exceeds four dollars or a 663
multiple thereof by not more than eleven cents, the amount of tax 664
is thirty-three cents for each four dollars plus one cent. If the 665
price exceeds four dollars or a multiple thereof by more than 666
eleven cents but by not more than twenty-four cents, the amount of 667
tax is thirty-three cents for each four dollars plus two cents. If 668
the price exceeds four dollars or a multiple thereof by more than 669
twenty-four cents, the amount of tax is thirty-three cents for 670
each four dollars plus the amount of tax for prices twenty-six 671
cents through three dollars and ninety-nine cents in accordance 672
with the schedule above.673

       (10) When the combined rate of state and local tax is eight 674
and one-half per cent:675

If the price The amount of 676
is at least But not more than the tax is 677
$ .01 $ .15 No tax 678
  .16   .23   2¢ 679
  .24   .35   3¢ 680
  .36   .47   4¢ 681
  .48   .58   5¢ 682
  .59   .70   6¢ 683
  .71   .82   7¢ 684
  .83   .94   8¢ 685
  .95  1.05   9¢ 686
 1.06  1.17  10¢ 687
 1.18  1.29  11¢ 688
 1.30  1.41  12¢ 689
 1.42  1.52  13¢ 690
 1.53  1.64  14¢ 691
 1.65  1.76  15¢ 692
 1.77  1.88  16¢ 693
 1.89  2.00  17¢ 694

       If the price exceeds two dollars, the tax is seventeen cents 695
on each two dollars. If the price exceeds two dollars or a 696
multiple thereof by not more than eleven cents, the amount of tax 697
is seventeen cents for each two dollars plus one cent. If the 698
price exceeds two dollars or a multiple thereof by more than 699
eleven cents but by not more than twenty-three cents, the amount 700
of tax is seventeen cents for each two dollars plus two cents. If 701
the price exceeds two dollars or a multiple thereof by more than 702
twenty-three cents, the amount of tax is seventeen cents for each 703
two dollars plus the amount of tax for prices twenty-four cents 704
through one dollar and ninety-nine cents in accordance with the 705
schedule above.706

        (11) When the combined rate of state and local tax is eight 707
and three-fourths per cent:708

If the price The amount of 709
is at least But not more than the tax is 710
$ .01 $ .15 No tax 711
  .16   .22   2¢ 712
  .23   .34   3¢ 713
  .35   .45   4¢ 714
  .46   .57   5¢ 715
  .58   .68   6¢ 716
  .69   .80   7¢ 717
  .81   .91   8¢ 718
  .92  1.02   9¢ 719
 1.03  1.14  10¢ 720
 1.15  1.25  11¢ 721
 1.26  1.37  12¢ 722
 1.38  1.48  13¢ 723
 1.49  1.60  14¢ 724
 1.61  1.71  15¢ 725
 1.72  1.82  16¢ 726
 1.83  1.94  17¢ 727
 1.95  2.05  18¢ 728
 2.06  2.17  19¢ 729
 2.18  2.28  20¢ 730
 2.29  2.40  21¢ 731
 2.41  2.51  22¢ 732
 2.52  2.62  23¢ 733
 2.63  2.74  24¢ 734
 2.75  2.85  25¢ 735
 2.86  2.97  26¢ 736
 2.98  3.08  27¢ 737
 3.09  3.20  28¢ 738
 3.21  3.31  29¢ 739
 3.32  3.42  30¢ 740
 3.43  3.54  31¢ 741
 3.55  3.65  32¢ 742
 3.66  3.77  33¢ 743
 3.78  3.88  34¢ 744
 3.89  4.00  35¢ 745

       If the price exceeds four dollars, the tax is thirty-five 746
cents on each four dollars. If the price exceeds four dollars or a 747
multiple thereof by not more than eleven cents, the amount of tax 748
is thirty-five cents for each four dollars plus one cent. If the 749
price exceeds four dollars or a multiple thereof by more than 750
eleven cents but by not more than twenty-two cents, the amount of 751
tax is thirty-five cents for each four dollars plus two cents. If 752
the price exceeds four dollars or a multiple thereof by more than 753
twenty-two cents, the amount of tax is thirty-five cents for each 754
four dollars plus the amount of tax for prices twenty-three cents 755
through three dollars and ninety-nine cents in accordance with the 756
schedule above.757

        (12) When the combined rate of state and local tax is nine 758
per cent:759

If the price The amount of 760
is at least But not more than the tax is 761
$ .01 $ .15 No tax 762
  .16   .22   2¢ 763
  .23   .33   3¢ 764
  .34   .44   4¢ 765
  .45   .55   5¢ 766
  .56   .66   6¢ 767
  .67   .77   7¢ 768
  .78   .88   8¢ 769
  .89  1.00   9¢ 770

       If the price exceeds one dollar, the tax is nine cents on 771
each one dollar. If the price exceeds one dollar or a multiple 772
thereof by not more than eleven cents, the amount of tax is nine 773
cents for each one dollar plus one cent. If the price exceeds one 774
dollar or a multiple thereof by more than eleven cents but by not 775
more than twenty-two cents, the amount of tax is nine cents for 776
each one dollar plus two cents. If the price exceeds one dollar or 777
a multiple thereof by more than twenty-two cents, the amount of 778
tax is nine cents for each one dollar plus the amount of tax for 779
prices twenty-three cents through ninety-nine cents in accordance 780
with the schedule above.781

       (C) On and after July 1, 2005, and on and before December 31, 782
2005, the combined taxes levied by sections 5739.02 and 5741.02 783
and pursuant to sections 5739.021, 5739.023, 5739.026, 5741.021, 784
5741.022, and 5741.023 of the Revised Code shall be collected in 785
accordance with the following schedules:786

       (1) When the total rate of local tax is one-fourth per cent:787

If the price But not The amount 788
is at least more than of the tax is 789

$ .01 $ .15 No tax 790
.16 .17 1¢ 791
.18 .34 2¢ 792
.35 .52 3¢ 793
.53 .69 4¢ 794
.70 .86 5¢ 795
.87 1.04 6¢ 796
1.05 1.21 7¢ 797
1.22 1.39 8¢ 798
1.40 1.56 9¢ 799
1.57 1.73 10¢ 800
1.74 1.91 11¢ 801
1.92 2.08 12¢ 802
2.09 2.26 13¢ 803
2.27 2.43 14¢ 804
2.44 2.60 15¢ 805
2.61 2.78 16¢ 806
2.79 2.95 17¢ 807
2.96 3.13 18¢ 808
3.14 3.30 19¢ 809
3.31 3.47 20¢ 810
3.48 3.65 21¢ 811
3.66 3.82 22¢ 812
3.83 4.00 23¢ 813

       If the price exceeds four dollars, the tax is twenty-three 814
cents on each four dollars. If the price exceeds four dollars or a 815
multiple thereof by not more than seventeen cents, the amount of 816
tax is twenty-three cents for each four dollars plus one cent. If 817
the price exceeds four dollars or a multiple thereof by more than 818
seventeen cents, the amount of tax is twenty-three cents for each 819
four dollars plus the amount of tax for prices eighteen cents 820
through three dollars and ninety-nine cents in accordance with the 821
schedule above.822

       (2) When the combined rate of local tax is one-half per cent:823

If the price But not The amount 824
is at least more than of the tax is 825

$ .01 $ .15 No tax 826
.16 .17 1¢ 827
.18 .34 2¢ 828
.35 .50 3¢ 829
.51 .67 4¢ 830
.68 .83 5¢ 831
.84 1.00 6¢ 832

       If the price exceeds one dollar, the tax is six cents on each 833
one dollar. If the price exceeds one dollar or a multiple thereof 834
by not more than seventeen cents, the amount of tax is six cents 835
for each one dollar plus one cent. If the price exceeds one dollar 836
or a multiple thereof by more than seventeen cents, the amount of 837
tax is six cents for each one dollar plus the amount of tax for 838
prices eighteen cents through ninety-nine cents in accordance with 839
the schedule above.840

       (3) When the combined rate of local tax is three-fourths per 841
cent:842

If the price But not The amount 843
is at least more than of the tax is 844

$ .01 $ .15 No tax 845
.16 .16 1¢ 846
.17 .32 2¢ 847
.33 .48 3¢ 848
.49 .64 4¢ 849
.65 .80 5¢ 850
.81 .96 6¢ 851
.97 1.12 7¢ 852
1.13 1.28 8¢ 853
1.29 1.44 9¢ 854
1.45 1.60 10¢ 855
1.61 1.76 11¢ 856
1.77 1.92 12¢ 857
1.93 2.08 13¢ 858
2.09 2.24 14¢ 859
2.25 2.40 15¢ 860
2.41 2.56 16¢ 861
2.57 2.72 17¢ 862
2.73 2.88 18¢ 863
2.89 3.04 19¢ 864
3.05 3.20 20¢ 865
3.21 3.36 21¢ 866
3.37 3.52 22¢ 867
3.53 3.68 23¢ 868
3.69 3.84 24¢ 869
3.85 4.00 25¢ 870

       If the price exceeds four dollars, the tax is twenty-five 871
cents on each four dollars. If the price exceeds four dollars or a 872
multiple thereof by not more than sixteen cents, the amount of tax 873
is twenty-five cents for each four dollars plus one cent. If the 874
price exceeds four dollars or a multiple thereof by more than 875
sixteen cents, the amount of tax is twenty-five cents for each 876
four dollars plus the amount of tax for prices seventeen cents 877
through three dollars and ninety-nine cents in accordance with the 878
schedule above.879

       (4) When the combined rate of local tax is one per cent:880

If the price But not The amount 881
is at least more than of the tax is 882

$ .01 $ .15 No tax 883
.16 .30 2¢ 884
.31 .46 3¢ 885
.47 .61 4¢ 886
.62 .76 5¢ 887
.77 .92 6¢ 888
.93 1.07 7¢ 889
1.08 1.23 8¢ 890
1.24 1.38 9¢ 891
1.39 1.53 10¢ 892
1.54 1.69 11¢ 893
1.70 1.84 12¢ 894
1.85 2.00 13¢ 895

       If the price exceeds two dollars, the tax is thirteen cents 896
on each two dollars. If the price exceeds two dollars or a 897
multiple thereof by not more than fifteen cents, the amount of tax 898
is thirteen cents for each two dollars plus one cent. If the price 899
exceeds two dollars or a multiple thereof by more than fifteen 900
cents, the amount of tax is thirteen cents for each two dollars 901
plus the amount of tax for prices sixteen cents through one dollar 902
and ninety-nine cents in accordance with the schedule above.903

       (5) When the combined rate of local tax is one and one-fourth 904
per cent:905

If the price But not The amount 906
is at least more than of the tax is 907

$ .01 $ .15 No tax 908
.16 .29 2¢ 909
.30 .44 3¢ 910
.45 .59 4¢ 911
.60 .74 5¢ 912
.75 .88 6¢ 913
.89 1.03 7¢ 914
1.04 1.18 8¢ 915
1.19 1.33 9¢ 916
1.34 1.48 10¢ 917
1.49 1.62 11¢ 918
1.63 1.77 12¢ 919
1.78 1.92 13¢ 920
1.93 2.07 14¢ 921
2.08 2.22 15¢ 922
2.23 2.37 16¢ 923
2.38 2.51 17¢ 924
2.52 2.66 18¢ 925
2.67 2.81 19¢ 926
2.82 2.96 20¢ 927
2.97 3.11 21¢ 928
3.12 3.25 22¢ 929
3.26 3.40 23¢ 930
3.41 3.55 24¢ 931
3.56 3.70 25¢ 932
3.71 3.85 26¢ 933
3.86 4.00 27¢ 934

       If the price exceeds four dollars, the tax is twenty-seven 935
cents on each four dollars. If the price exceeds four dollars or a 936
multiple thereof by not more than fourteen cents, the amount of 937
tax is twenty-seven cents for each four dollars plus one cent. If 938
the price exceeds four dollars or a multiple thereof by more than 939
fourteen but by not more than twenty-nine cents, the amount of tax 940
is twenty-seven cents for each four dollars plus two cents. If the 941
price exceeds four dollars or a multiple thereof by more than 942
twenty-nine cents the amount of tax is twenty-seven cents for each 943
four dollars plus the amount of tax for prices thirty cents 944
through three dollars and ninety-nine cents in accordance with the 945
schedule above.946

       (6) When the combined rate of local tax is one and one-half 947
per cent:948

If the price But not The amount 949
is at least more than of the tax is 950

$ .01 $ .15 No tax 951
.16 .28 2¢ 952
.29 .42 3¢ 953
.43 .57 4¢ 954
.58 .71 5¢ 955
.72 .85 6¢ 956
.86 1.00 7¢ 957

       If the price exceeds one dollar, the tax is seven cents on 958
each one dollar. If the price exceeds one dollar or a multiple 959
thereof by not more than fifteen cents, the amount of tax is seven 960
cents for each one dollar plus one cent. If the price exceeds one 961
dollar or a multiple thereof by more than fifteen cents, the 962
amount of tax is seven cents for each one dollar plus the amount 963
of tax for prices sixteen cents through ninety-nine cents in 964
accordance with the schedule above.965

       (7) When the combined rate of local tax is one and 966
three-fourths per cent:967

If the price But not The amount 968
is at least more than of the tax is 969

$ .01 $ .15 No tax 970
.16 .27 2¢ 971
.28 .41 3¢ 972
.42 .55 4¢ 973
.56 .68 5¢ 974
.69 .82 6¢ 975
.83 .96 7¢ 976
.97 1.10 8¢ 977
1.11 1.24 9¢ 978
1.25 1.37 10¢ 979
1.38 1.51 11¢ 980
1.52 1.65 12¢ 981
1.66 1.79 13¢ 982
1.80 1.93 14¢ 983
1.94 2.06 15¢ 984
2.07 2.20 16¢ 985
2.21 2.34 17¢ 986
2.35 2.48 18¢ 987
2.49 2.62 19¢ 988
2.63 2.75 20¢ 989
2.76 2.89 21¢ 990
2.90 3.03 22¢ 991
3.04 3.17 23¢ 992
3.18 3.31 24¢ 993
3.32 3.44 25¢ 994
3.45 3.58 26¢ 995
3.59 3.72 27¢ 996
3.73 3.86 28¢ 997
3.87 4.00 29¢ 998

       If the price exceeds four dollars, the tax is twenty-nine 999
cents on each four dollars. If the price exceeds four dollars or a 1000
multiple thereof by not more than thirteen cents, the amount of 1001
tax is twenty-nine cents for each four dollars plus one cent. If 1002
the price exceeds four dollars or a multiple thereof by more than 1003
thirteen cents but by not more than twenty-seven cents, the amount 1004
of tax is twenty-nine cents for each four dollars plus two cents. 1005
If the price exceeds four dollars or a multiple thereof by more 1006
than twenty-seven cents, the amount of tax is twenty-nine cents 1007
for each four dollars plus the amount of tax for prices 1008
twenty-eight cents through three dollars and ninety-nine cents in 1009
accordance with the schedule above.1010

       (8) When the combined rate of local tax is two per cent:1011

If the price But not The amount 1012
is at least more than of the tax is 1013

$ .01 $ .15 No tax 1014
.16 .26 2¢ 1015
.27 .40 3¢ 1016
.41 .53 4¢ 1017
.54 .65 5¢ 1018
.66 .80 6¢ 1019
.81 .93 7¢ 1020
.94 1.06 8¢ 1021
1.07 1.20 9¢ 1022
1.21 1.33 10¢ 1023
1.34 1.46 11¢ 1024
1.47 1.60 12¢ 1025
1.61 1.73 13¢ 1026
1.74 1.86 14¢ 1027
1.87 2.00 15¢ 1028

       If the price exceeds two dollars, the tax is fifteen cents on 1029
each two dollars. If the price exceeds two dollars or a multiple 1030
thereof by not more than fifteen cents, the amount of tax is 1031
fifteen cents for each two dollars plus one cent. If the price 1032
exceeds two dollars or a multiple thereof by more than fifteen 1033
cents, the amount of tax is fifteen cents for each two dollars 1034
plus the amount of tax for prices sixteen cents through one dollar 1035
and ninety-nine cents in accordance with the schedule above.1036

       (9) When the combined rate of local tax is two and one-fourth 1037
per cent:1038

If the price But not The amount 1039
is at least more than of the tax is 1040

$ .01 $ .15 No tax 1041
.16 .25 2¢ 1042
.26 .38 3¢ 1043
.39 .51 4¢ 1044
.52 .64 5¢ 1045
.65 .77 6¢ 1046
.78 .90 7¢ 1047
.91 1.03 8¢ 1048
1.04 1.16 9¢ 1049
1.17 1.29 10¢ 1050
1.30 1.41 11¢ 1051
1.42 1.54 12¢ 1052
1.55 1.67 13¢ 1053
1.68 1.80 14¢ 1054
1.81 1.93 15¢ 1055
1.94 2.06 16¢ 1056
2.07 2.19 17¢ 1057
2.20 2.32 18¢ 1058
2.33 2.45 19¢ 1059
2.46 2.58 20¢ 1060
2.59 2.70 21¢ 1061
2.71 2.83 22¢ 1062
2.84 2.96 23¢ 1063
2.97 3.09 24¢ 1064
3.10 3.22 25¢ 1065
3.23 3.35 26¢ 1066
3.36 3.48 27¢ 1067
3.49 3.61 28¢ 1068
3.62 3.74 29¢ 1069
3.75 3.87 30¢ 1070
3.88 4.00 31¢ 1071

       If the price exceeds four dollars, the tax is thirty-one 1072
cents on each four dollars. If the price exceeds four dollars or a 1073
multiple thereof by not more than twelve cents, the amount of tax 1074
is thirty-one cents for each four dollars plus one cent. If the 1075
price exceeds four dollars or a multiple thereof by more than 1076
twelve cents but not more than twenty-five cents, the amount of 1077
tax is thirty-one cents for each four dollars plus two cents. If 1078
the price exceeds four dollars or a multiple thereof by more than 1079
twenty-five cents, the amount of tax is thirty-one cents for each 1080
four dollars plus the amount of tax for prices twenty-six cents 1081
through three dollars and ninety-nine cents in accordance with the 1082
schedule above.1083

       (10) When the combined rate of local tax is two and one-half 1084
per cent:1085

If the price But not The amount 1086
is at least more than of the tax is 1087

$ .01 $ .15 No tax 1088
.16 .25 2¢ 1089
.26 .37 3¢ 1090
.38 .50 4¢ 1091
.51 .62 5¢ 1092
.63 .75 6¢ 1093
.76 .87 7¢ 1094
.88 1.00 8¢ 1095

       If the price exceeds one dollar, the tax is eight cents on 1096
each one dollar. If the price exceeds one dollar or a multiple 1097
thereof by not more than twelve cents, the amount of tax is eight 1098
cents for each one dollar plus one cent. If the price exceeds one 1099
dollar or a multiple thereof by more than twelve cents but not 1100
more than twenty-five cents, the amount of tax is eight cents for 1101
each one dollar plus two cents. If the price exceeds one dollar or 1102
a multiple thereof by more than twenty-five cents, the amount of 1103
tax is eight cents for each one dollar plus the amount of tax for 1104
prices twenty-six cents through ninety-nine cents in accordance 1105
with the schedule above.1106

       (11) When the combined rate of local tax is two and 1107
three-fourths per cent:1108

If the price But not The amount 1109
is at least more than of the tax is 1110

$ .01 $ .15 No tax 1111
.16 .24 2¢ 1112
.25 .36 3¢ 1113
.37 .48 4¢ 1114
.49 .60 5¢ 1115
.61 .72 6¢ 1116
.73 .84 7¢ 1117
.85 .96 8¢ 1118
.97 1.09 9¢ 1119
1.10 1.21 10¢ 1120
1.22 1.33 11¢ 1121
1.34 1.45 12¢ 1122
1.46 1.57 13¢ 1123
1.58 1.69 14¢ 1124
1.70 1.81 15¢ 1125
1.82 1.93 16¢ 1126
1.94 2.06 17¢ 1127
2.07 2.18 18¢ 1128
2.19 2.30 19¢ 1129
2.31 2.42 20¢ 1130
2.43 2.54 21¢ 1131
2.55 2.66 22¢ 1132
2.67 2.78 23¢ 1133
2.79 2.90 24¢ 1134
2.91 3.03 25¢ 1135
3.04 3.15 26¢ 1136
3.16 3.27 27¢ 1137
3.28 3.39 28¢ 1138
3.40 3.51 29¢ 1139
3.52 3.63 30¢ 1140
3.64 3.75 31¢ 1141
3.76 3.87 32¢ 1142
3.88 4.00 33¢ 1143

       If the price exceeds four dollars, the tax is thirty-three 1144
cents on each four dollars. If the price exceeds four dollars or a 1145
multiple thereof by not more than eleven cents, the amount of tax 1146
is thirty-three cents for each four dollars plus one cent. If the 1147
price exceeds four dollars or a multiple thereof by more than 1148
eleven cents but not more than twenty-four cents, the amount of 1149
tax is thirty-three cents for each four dollars plus two cents. If 1150
the price exceeds four dollars or a multiple thereof by more than 1151
twenty-four cents, the amount of tax is thirty-three cents for 1152
each four dollars plus the amount of tax for prices twenty-six 1153
cents through three dollars and ninety-nine cents in accordance 1154
with the schedule above.1155

       (12) When the combined rate of local tax is three per cent:1156

If the price But not The amount 1157
is at least more than of the tax is 1158

$ .01 $ .15 No tax 1159
.16 .23 2¢ 1160
.24 .35 3¢ 1161
.36 .47 4¢ 1162
.48 .58 5¢ 1163
.59 .70 6¢ 1164
.71 .82 7¢ 1165
.83 .94 8¢ 1166
.95 1.05 9¢ 1167
1.06 1.17 10¢ 1168
1.18 1.29 11¢ 1169
1.30 1.41 12¢ 1170
1.42 1.52 13¢ 1171
1.53 1.64 14¢ 1172
1.65 1.76 15¢ 1173
1.77 1.88 16¢ 1174
1.89 2.00 17¢ 1175

       If the price exceeds two dollars, the tax is seventeen cents 1176
on each two dollars. If the price exceeds two dollars or a 1177
multiple thereof by not more than eleven cents, the amount of tax 1178
is seventeen cents for each two dollars plus one cent. If the 1179
price exceeds two dollars or a multiple thereof by more than 1180
eleven cents but not more than twenty-three cents, the amount of 1181
tax is seventeen cents for each two dollars plus two cents. If the 1182
price exceeds two dollars or a multiple thereof by more than 1183
twenty-three cents, the amount of tax is seventeen cents for each 1184
two dollars plus the amount of tax for prices twenty-four cents 1185
through one dollar and ninety-nine cents in accordance with the 1186
schedule above.1187

       (D) In lieu of collecting the tax pursuant to the schedules 1188
set forth in divisions (A), (B), and (C) of this section, a vendor 1189
may compute the tax on each sale as follows:1190

       (1) On sales of fifteen cents or less, no tax shall apply.1191

       (2) On sales in excess of fifteen cents, multiply the price 1192
by the aggregate rate of taxes in effect under sections 5739.02 1193
and 5741.02 and sections 5739.021, 5739.023, 5739.026, 5741.021, 1194
5741.022, and 5741.023 of the Revised Code. The computation shall 1195
be carried out to six decimal places. If the result is a 1196
fractional amount of a cent, the calculated tax shall be increased 1197
to the next highest cent and that amount shall be collected by the 1198
vendor.1199

       (E) On and after January 1, 2006, a vendor shall compute the 1200
tax on each sale by multiplying the price by the aggregate rate of 1201
taxes in effect under sections 5739.02 and 5741.02, and sections 1202
5739.021, 5739.023, 5739.026, 5741.021, 5741.022, and 5741.023 of 1203
the Revised Code. The computation shall be carried out to three 1204
decimal places. If the result is a fractional amount of a cent, 1205
the calculated tax shall be rounded to a whole cent using a method 1206
that rounds up to the next cent whenever the third decimal place 1207
is greater than four. A vendor may elect to compute the tax due on 1208
a transaction on an item or an invoice basis.1209

       (F) In auditing a vendor, the tax commissioner shall consider 1210
the method prescribed by this section that was used by the vendor 1211
in determining and collecting the tax due under this chapter on 1212
taxable transactions. If the vendor correctly collects and remits 1213
the tax due under this chapter in accordance with the schedules in 1214
divisions (A), (B), and (C) of this section or in accordance with 1215
the computation prescribed in division (D) or (E) of this section, 1216
the commissioner shall not assess any additional tax on those 1217
transactions.1218

        (G)(1) With respect to a sale of a fractional ownership 1219
program aircraft used primarily in a fractional aircraft ownership 1220
program, including all accessories attached to such aircraft, the 1221
tax shall be calculated pursuant to divisions (A) to (E) of this 1222
section, provided that the tax commissioner shall modify those 1223
calculations so that the maximum tax on each program aircraft is 1224
eight hundred dollars. In the case of a sale of a fractional 1225
interest that is less than one hundred per cent of the program 1226
aircraft, the tax charged on the transaction shall be eight 1227
hundred dollars multiplied by a fraction, the numerator of which 1228
is the percentage of ownership or possession in the aircraft being 1229
purchased in the transaction, and the denominator of which is one 1230
hundred per cent.1231

       (2) Notwithstanding any other provision of law to the 1232
contrary, the tax calculated under division (G)(1) of this section 1233
and paid with respect to the sale of a fractional ownership 1234
program aircraft used primarily in a fractional aircraft ownership 1235
program shall be credited to the general revenue fund.1236

       (H)(1) As used in this division, "qualified plug-in electric 1237
drive vehicle" means a four-wheeled vehicle that meets all of the 1238
following requirements:1239

       (a) The manufacturer made the vehicle primarily for use on 1240
public streets, roads, and highways and the vehicle has not been 1241
modified from original manufacturer specifications.1242

       (b) The vehicle has a maximum speed capability equal to or 1243
greater than fifty-five miles per hour.1244

       (c) The vehicle is propelled to a significant extent by an 1245
electric motor that draws electricity from a battery that has a 1246
capacity of at least four kilowatt-hours and that is capable of 1247
being recharged from an external source of electricity.1248

       (d) The vehicle is registered in this state for operation on 1249
public highways.1250

       (e) The consumer purchased or leased the vehicle for personal 1251
use or for use in business and not for resale before January 1, 1252
2015.1253

       (f) The consumer purchased or leased the vehicle in 1254
accordance with any laws or regulations governing the purchase or 1255
lease of alternative fuel or electric vehicles applicable at the 1256
time of sale or lease. 1257

       (2)(a) Subject to the limitation in division (H)(2)(b) of 1258
this section, with respect to the sale or lease of a qualified 1259
plug-in electric drive vehicle, the amount of tax due under this 1260
section shall equal the amount of tax calculated pursuant to 1261
divisions (A) to (E) of this section subtracted by five hundred 1262
dollars, provided that if the result of that calculation is less 1263
than or equal to zero, no tax is due.1264

       (b) If the consumer is an individual purchasing the vehicle 1265
primarily for personal use, the partial exemption provided in 1266
division (H)(2)(a) of this section applies to the purchase or 1267
lease of only one qualified plug-in electric drive vehicle by that 1268
individual in a calendar year. If the consumer is a business 1269
purchasing the vehicle for use in the business, the partial 1270
exemption applies to the purchase or lease of only ten qualified 1271
plug-in electric drive vehicles by that business in a calendar 1272
year.1273

       Sec. 5747.78.  (A) As used in this section:1274

       (1) "Alternative fuel" means compressed natural gas, liquid 1275
natural gas, or liquid petroleum gas.1276

       (2) "Alternative fuel vehicle" means a motor vehicle that is 1277
registered in this state for operation on public highways and that 1278
is propelled by a motor that runs on alternative fuel. 1279
"Alternative fuel vehicle" includes a bi-fueled or dual-fueled 1280
vehicle with a motor that can run on both alternative fuel and on 1281
gasoline or diesel fuel.1282

       (3) "New alternative fuel vehicle" means an alternative fuel 1283
vehicle that meets all of the following criteria:1284

       (a) The taxpayer purchased the vehicle from an original 1285
equipment manufacturer, automobile retailer, or after-market 1286
conversion facility.1287

       (b) The taxpayer was the first person to purchase the vehicle 1288
for personal use or for use in business and not for resale.1289

       (c) The alternative fuel technology used in the vehicle has 1290
received a compliance designation or been certified by the United 1291
States environmental protection agency for new or intermediate 1292
use.1293

       (d) If the vehicle is propelled by a motor that runs on 1294
compressed natural gas, at least five years remain until the date 1295
established by the manufacturer of the compressed natural gas tank 1296
as the end-of-life date for the tank.1297

       (4) "Traditional fuel vehicle" means a motor vehicle that is 1298
registered in this state for operation on public highways and that 1299
is propelled by gasoline or diesel fuel.1300

       (5) "Adjusted purchase price" means the portion of the 1301
purchase price of a new alternative fuel vehicle that is 1302
attributable to the parts and equipment used for the storage of 1303
alternative fuel, the delivery of alternative fuel to the motor, 1304
and the exhaust of gases from the combustion of alternative fuel.1305

       (6) "Conversion parts and equipment" shall not include parts 1306
and equipment that have previously been used to modify or retrofit 1307
another traditional fuel vehicle.1308

       (B) A nonrefundable credit may be claimed against the tax 1309
imposed by section 5747.02 of the Revised Code by a taxpayer that, 1310
on or after the effective date of the enactment of this section 1311
and before the first day of the sixty-first month after that 1312
effective date, purchases a new alternative fuel vehicle or 1313
converts a traditional fuel vehicle into an alternative fuel 1314
vehicle. The amount of the credit shall equal the lesser of fifty 1315
per cent of the adjusted purchase price of the new alternative 1316
fuel vehicle or of the cost of the conversion parts and equipment, 1317
as applicable, or one of the following amounts:1318

       (1) For the purchase or conversion of an alternative fuel 1319
vehicle with a gross vehicle rating of eight thousand five hundred 1320
pounds or less, five thousand dollars;1321

       (2) For the purchase or conversion of an alternative fuel 1322
vehicle with a gross vehicle rating equal to or less than ten 1323
thousand pounds, but more than eight thousand five hundred pounds, 1324
ten thousand dollars;1325

       (3) For the purchase or conversion of an alternative fuel 1326
vehicle with a gross vehicle rating of more than ten thousand 1327
pounds, twenty-five thousand dollars.1328

       The taxpayer shall claim the credit for the taxable year in 1329
which the taxpayer purchases the new alternative fuel vehicle or 1330
the conversion parts and equipment.1331

       (C) The taxpayer shall claim a credit allowed under this 1332
section in the order required by section 5747.98 of the Revised 1333
Code. The credit, to the extent it exceeds the taxpayer's tax 1334
liability for a taxable year after allowing for any other credits 1335
that precede the credit under that section, may be carried forward 1336
to the next succeeding taxable year or years, but the amount of 1337
the excess credit claimed for any taxable year shall be deducted 1338
from the balance carried forward to the next taxable year. 1339

       (D) Not more than one credit shall be allowed under this 1340
section or section 5751.55 of the Revised Code on the basis of the 1341
same alternative fuel vehicle or same conversion parts and 1342
equipment.1343

       (E) A taxpayer that is an equity investor in a pass-through 1344
entity that purchases a new alternative fuel vehicle or converts a 1345
traditional fuel vehicle into an alternative fuel vehicle within 1346
the time period prescribed in division (B) of this section may 1347
claim the taxpayer's distributive or proportionate share of the 1348
credit for the taxpayer's taxable year that includes the last day 1349
of the entity's taxable year in which the vehicle or conversion 1350
parts and equipment were purchased.1351

       (F) The tax commissioner may promulgate any rules necessary 1352
for the administration of this section.1353

       Sec. 5747.98.  (A) To provide a uniform procedure for 1354
calculating the amount of tax due under section 5747.02 of the 1355
Revised Code, a taxpayer shall claim any credits to which the 1356
taxpayer is entitled in the following order:1357

       (1) The retirement income credit under division (B) of 1358
section 5747.055 of the Revised Code;1359

       (2) The senior citizen credit under division (C) of section 1360
5747.05 of the Revised Code;1361

       (3) The lump sum distribution credit under division (D) of 1362
section 5747.05 of the Revised Code;1363

       (4) The dependent care credit under section 5747.054 of the 1364
Revised Code;1365

       (5) The lump sum retirement income credit under division (C) 1366
of section 5747.055 of the Revised Code;1367

       (6) The lump sum retirement income credit under division (D) 1368
of section 5747.055 of the Revised Code;1369

       (7) The lump sum retirement income credit under division (E) 1370
of section 5747.055 of the Revised Code;1371

       (8) The low-income credit under section 5747.056 of the 1372
Revised Code;1373

       (9) The credit for displaced workers who pay for job training 1374
under section 5747.27 of the Revised Code;1375

       (10) The campaign contribution credit under section 5747.29 1376
of the Revised Code;1377

       (11) The twenty-dollar personal exemption credit under 1378
section 5747.022 of the Revised Code;1379

       (12) The joint filing credit under division (G) of section 1380
5747.05 of the Revised Code;1381

       (13) The nonresident credit under division (A) of section 1382
5747.05 of the Revised Code;1383

       (14) The credit for a resident's out-of-state income under 1384
division (B) of section 5747.05 of the Revised Code;1385

       (15) The credit for employers that enter into agreements with 1386
child day-care centers under section 5747.34 of the Revised Code;1387

       (16) The credit for employers that reimburse employee child 1388
care expenses under section 5747.36 of the Revised Code;1389

       (17) The credit for adoption of a minor child under section 1390
5747.37 of the Revised Code;1391

       (18) The credit for purchases of lights and reflectors under 1392
section 5747.38 of the Revised Code;1393

       (19) The nonrefundable job retention credit under division 1394
(B) of section 5747.058 of the Revised Code;1395

       (20) The credit for selling alternative fuel under section 1396
5747.77 of the Revised Code;1397

       (21) The second credit for purchases of new manufacturing 1398
machinery and equipment and the credit for using Ohio coal under 1399
section 5747.31 of the Revised Code;1400

       (22) The job training credit under section 5747.39 of the 1401
Revised Code;1402

       (23) The enterprise zone credit under section 5709.66 of the 1403
Revised Code;1404

       (24) The credit for the eligible costs associated with a 1405
voluntary action under section 5747.32 of the Revised Code;1406

       (25) The credit for employers that establish on-site child 1407
day-care centers under section 5747.35 of the Revised Code;1408

       (26) The ethanol plant investment credit under section 1409
5747.75 of the Revised Code;1410

       (27) The credit for purchases of qualifying grape production 1411
property under section 5747.28 of the Revised Code;1412

       (28) The small business investment credit under section 1413
5747.81 of the Revised Code;1414

       (29) The credit for research and development and technology 1415
transfer investors under section 5747.33 of the Revised Code;1416

       (30) The enterprise zone credits under section 5709.65 of the 1417
Revised Code;1418

       (31) The research and development credit under section 1419
5747.331 of the Revised CodeThe nonrefundable credit for the 1420
purchase or conversion of an alternative fuel vehicle under 1421
section 5747.78 of the Revised Code;1422

       (32) The credit for rehabilitating a historic building under 1423
section 5747.76 of the Revised Code;1424

       (33) The refundable credit for rehabilitating a historic 1425
building under section 5747.76 of the Revised Code;1426

       (34) The refundable jobs creation credit or job retention 1427
credit under division (A) of section 5747.058 of the Revised Code;1428

       (35) The refundable credit for taxes paid by a qualifying 1429
entity granted under section 5747.059 of the Revised Code;1430

       (36) The refundable credits for taxes paid by a qualifying 1431
pass-through entity granted under division (J) of section 5747.08 1432
of the Revised Code;1433

       (37) The refundable credit under section 5747.80 of the 1434
Revised Code for losses on loans made to the Ohio venture capital 1435
program under sections 150.01 to 150.10 of the Revised Code;1436

       (38) The refundable motion picture production credit under 1437
section 5747.66 of the Revised Code.1438

        (39) The refundable credit for financial institution taxes 1439
paid by a pass-through entity granted under section 5747.65 of the 1440
Revised Code.1441

       (B) For any credit, except the refundable credits enumerated 1442
in this section and the credit granted under division (I) of 1443
section 5747.08 of the Revised Code, the amount of the credit for 1444
a taxable year shall not exceed the tax due after allowing for any 1445
other credit that precedes it in the order required under this 1446
section. Any excess amount of a particular credit may be carried 1447
forward if authorized under the section creating that credit. 1448
Nothing in this chapter shall be construed to allow a taxpayer to 1449
claim, directly or indirectly, a credit more than once for a 1450
taxable year.1451

       Sec. 5751.55.  (A) As used in this section, "alternative 1452
fuel," "alternative fuel vehicle," "new alternative fuel vehicle," 1453
"traditional fuel vehicle," "adjusted purchase price," and 1454
"conversion parts and equipment" have the same meanings as in 1455
section 5747.78 of the Revised Code.1456

       (B) A nonrefundable credit may be claimed against the tax 1457
imposed by section 5751.02 of the Revised Code by a taxpayer that, 1458
on or after the effective date of the enactment of this section by 1459
this act and before the first day of the sixty-first month after 1460
that effective date, purchases a new alternative fuel vehicle or 1461
converts a traditional fuel vehicle into an alternative fuel 1462
vehicle. The amount of the credit shall equal the lesser of fifty 1463
per cent of the adjusted purchase price of the new alternative 1464
fuel vehicle or of the cost of the conversion parts and equipment, 1465
as applicable, or one of the following amounts:1466

       (1) For the purchase or conversion of an alternative fuel 1467
vehicle with a gross vehicle rating of eight thousand five hundred 1468
pounds or less, five thousand dollars;1469

       (2) For the purchase or conversion of an alternative fuel 1470
vehicle with a gross vehicle rating equal to or less than ten 1471
thousand pounds, but more than eight thousand five hundred pounds, 1472
ten thousand dollars;1473

       (3) For the purchase or conversion of an alternative fuel 1474
vehicle with a gross vehicle rating of more than ten thousand 1475
pounds, twenty-five thousand dollars.1476

       The taxpayer shall claim the credit for the tax period in 1477
which the taxpayer purchases the new alternative fuel vehicle or 1478
the conversion parts and equipment.1479

       (C) The taxpayer shall claim a credit allowed under this 1480
section in the order required by section 5751.98 of the Revised 1481
Code. The credit, to the extent it exceeds the taxpayer's tax 1482
liability for a tax period after allowing for any other credits 1483
that precede the credit under that section, may be carried forward 1484
to the next succeeding tax period or periods, but the amount of 1485
the excess credit claimed for any tax period shall be deducted 1486
from the balance carried forward to the next tax period.1487

       (D) Not more than one credit shall be allowed under this 1488
section or section 5747.78 of the Revised Code on the basis of the 1489
same alternative fuel vehicle or same conversion parts and 1490
equipment.1491

       (E) The tax commissioner may promulgate any rules necessary 1492
for the administration of this section.1493

       Sec. 5751.98.  (A) To provide a uniform procedure for 1494
calculating the amount of tax due under this chapter, a taxpayer 1495
shall claim any credits to which it is entitled in the following 1496
order:1497

        (1) The nonrefundable jobs retention credit under division 1498
(B) of section 5751.50 of the Revised Code;1499

        (2) The nonrefundable credit for qualified research expenses 1500
under division (B) of section 5751.51 of the Revised Code;1501

        (3) The nonrefundable credit for a borrower's qualified 1502
research and development loan payments under division (B) of 1503
section 5751.52 of the Revised Code;1504

        (4) The nonrefundable credit for calendar years 2010 to 2029 1505
for unused net operating losses under division (B) of section 1506
5751.53 of the Revised Code;1507

        (5) The nonrefundable credit for the purchase or conversion 1508
of an alternative fuel vehicle under section 5751.55 of the 1509
Revised Code;1510

       (6) The refundable motion picture production credit under 1511
section 5751.54 of the Revised Code;1512

       (6)(7) The refundable jobs creation credit or job retention 1513
credit under division (A) of section 5751.50 of the Revised Code;1514

       (7)(8) The refundable credit for calendar year 2030 for 1515
unused net operating losses under division (C) of section 5751.53 1516
of the Revised Code.1517

        (B) For any credit except the refundable credits enumerated 1518
in this section, the amount of the credit for a tax period shall 1519
not exceed the tax due after allowing for any other credit that 1520
precedes it in the order required under this section. Any excess 1521
amount of a particular credit may be carried forward if authorized 1522
under the section creating the credit.1523

       Section 2.  That existing sections 5735.01, 5735.012, 1524
5739.025, 5747.98, and 5751.98 of the Revised Code are hereby 1525
repealed.1526

       Section 3.  The amendment or enactment by this act of 1527
sections 5735.01, 5735.012, 5735.015, and 5739.025 of the Revised 1528
Code applies on and after the first day of the first month after 1529
the effective date of this act.1530

       Section 4.  All items in this section are hereby appropriated 1531
as designated out of any moneys in the state treasury to the 1532
credit of the designated fund. For all appropriations made in this 1533
act, those in the first column are for fiscal year 2014 and those 1534
in the second column are for fiscal year 2015. The appropriations 1535
made in this act are in addition to any other appropriations made 1536
for the FY 2014-FY 2015 biennium.1537

Appropriations

EPA ENVIRONMENTAL PROTECTION AGENCY
1538

State Special Revenue Fund Group1539

5NP0 715695 Gaseous Fuel Vehicle Conversion Program $ 16,000,000 $ 16,000,000 1540
TOTAL SSR State Special Revenue Fund Group $ 16,000,000 $ 16,000,000 1541
TOTAL ALL BUDGET FUND GROUPS $ 16,000,000 $ 16,000,000 1542

       GASEOUS FUEL VEHICLE CONVERSION PROGRAM1543

       The foregoing appropriation item 715695, Gaseous Fuel Vehicle 1544
Conversion Program, shall be used to fund the gaseous fuel vehicle 1545
conversion program established in section 122.079 of the Revised 1546
Code.1547

       It is the intent of the General Assembly to appropriate 1548
$16,000,000 in each fiscal year of the biennium ending June 30, 1549
2017, and in the first fiscal year of the biennium ending June 30, 1550
2019, for the Gaseous Fuel Vehicle Conversion Fund appropriation 1551
item 715695, Gaseous Fuel Vehicle Conversion Program, for the 1552
purposes of the program established in section 122.079 of the 1553
Revised Code.1554

       Section 5.  TRANSFERS TO THE GASEOUS FUEL VEHICLE CONVERSION 1555
FUND1556

       On the effective date of this section, or as soon as possible 1557
thereafter, the Director of Budget and Management shall transfer 1558
$16,000,000 cash from the General Revenue Fund to the Gaseous Fuel 1559
Vehicle Conversion Fund (Fund 5NP0).1560

       On July 1, 2014, or as soon as possible thereafter, the 1561
Director of Budget and Management shall transfer $16,000,000 cash 1562
from the General Revenue Fund to Fund 5NP0.1563

       Section 6.  Within the limits set forth in this act, the 1564
Director of Budget and Management shall establish accounts 1565
indicating the source and amount of funds for each appropriation 1566
made in this act, and shall determine the form and manner in which 1567
appropriation accounts shall be maintained. Expenditures from 1568
appropriations contained in this act shall be accounted for as 1569
though made in the main appropriations act of the 130th General 1570
Assembly.1571

       The appropriations made in this act are subject to all 1572
provisions of the main appropriations act of the 130th General 1573
Assembly that are generally applicable to such appropriations. 1574

       Section 7.  Section 5747.98 of the Revised Code is presented 1575
in this act as a composite of the section as amended by both Am. 1576
Sub. H.B. 386 and Am. Sub. H.B. 510 of the 129th General Assembly. 1577
The General Assembly, applying the principle stated in division 1578
(B) of section 1.52 of the Revised Code that amendments are to be 1579
harmonized if reasonably capable of simultaneous operation, finds 1580
that the composite is the resulting version of the section in 1581
effect prior to the effective date of the section as presented in 1582
this act.1583